1、1國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則應(yīng)用深入探討新租賃準(zhǔn)則5.1.1短期租賃...............................................................................................................235.1.2低價(jià)值租賃....................................................................

2、.......................................245.2初始計(jì)量.....................................................................................................................255.2.1使用權(quán)資產(chǎn)...........................................

3、................................................................255.2.2租賃負(fù)債...............................................................................................................255.3后續(xù)計(jì)量.........................

4、............................................................................................265.3.1使用權(quán)資產(chǎn)...........................................................................................................265.3.2租賃

5、負(fù)債...............................................................................................................265.3.3費(fèi)用確認(rèn)................................................................................................

6、...............275.4租賃負(fù)債的重新計(jì)量.................................................................................................285.5租賃修改.....................................................................................

7、................................295.5.1確定租賃修改是否產(chǎn)生一項(xiàng)單獨(dú)租賃...............................................................295.5.2未導(dǎo)致一項(xiàng)單獨(dú)租賃的租賃修改的承租人會(huì)計(jì)處理.......................................295.6其他承租人事項(xiàng)......................

8、...................................................................................325.6.1使用權(quán)資產(chǎn)的減值...............................................................................................325.6.2以外幣計(jì)價(jià)的租賃............

9、...................................................................................335.6.3租賃組合...............................................................................................................335.6.4所得稅會(huì)計(jì)處理.

10、..................................................................................................335.7列報(bào)...................................................................................................................

11、..........335.8披露.............................................................................................................................345.8.1披露目標(biāo)...................................................................

12、............................................345.8.2資產(chǎn)、負(fù)債、費(fèi)用和現(xiàn)金流量披露...................................................................345.8.3額外披露............................................................................

13、...................................356出租人會(huì)計(jì)處理出租人會(huì)計(jì)處理............................................................................................................................366.1租賃分類...................................

14、..................................................................................366.1.1租賃分類條件.......................................................................................................366.1.2土地和建筑物的分類測(cè)試....

15、...............................................................................376.1.3將擔(dān)保余值納入租賃分類測(cè)試...........................................................................376.1.4租賃分類的重新評(píng)估..............................

16、.............................................................376.2融資租賃.....................................................................................................................376.2.1初始計(jì)量......................

17、.........................................................................................386.2.2生產(chǎn)商或經(jīng)銷商出租人.......................................................................................386.2.3后續(xù)計(jì)量................

18、...............................................................................................396.2.4租賃投資凈額的重新計(jì)量...................................................................................406.3經(jīng)營(yíng)租賃...............

19、......................................................................................................406.4租賃修改.............................................................................................................

20、........416.4.1確定一項(xiàng)融資租賃的租賃修改是否會(huì)導(dǎo)致一項(xiàng)單獨(dú)的租賃...........................416.4.2對(duì)未導(dǎo)致一項(xiàng)單獨(dú)的租賃的修改的出租人會(huì)計(jì)處理.......................................416.4.3經(jīng)營(yíng)租賃修改........................................................................

21、...............................426.5其他出租人事項(xiàng).........................................................................................................426.5.1租賃組合.............................................................

22、..................................................426.6列報(bào).............................................................................................................................426.7披露...............................

23、..............................................................................................426.7.1披露目標(biāo)...............................................................................................................426.

24、7.2所有出租人的披露...............................................................................................426.7.3融資租賃的披露...................................................................................................4

25、36.7.4經(jīng)營(yíng)租賃的披露...................................................................................................437轉(zhuǎn)租轉(zhuǎn)租.....................................................................................................

26、.........................................437.1定義.............................................................................................................................437.2中間出租人會(huì)計(jì)處理.................................